Law as on 1st April

Unless specifically mentioned AY 2023-24, the phase means applicable from financial year 2023-24, i.e. AY 2024-25.

is there some rule that law as on 1st April of A.Y. will apply to that A.Y. ??

Finance bill is approved by both houses and made law for (from) the next financial year......

FA 2022 amended Sec 14A (1) ..... memo to FA says this amendment is wef 1.4.2022 & thus will apply wef AY 2022-23 & subsequent AY -- 

Q 1 -- why AY 2022-23 & not AY 2023-24

Q 2 -- AY mentioned in memo only & nothing in FA ... in FA only mentioned wef 1.4.2022 .... how will we know if it is AY 2022-23 or AY 2023-24

1. Specifically mentioned FROM ...

2. Memo has clarified the confusion that could have arose otherwise.